TPD15010 - Accounting procedures: The Law

• Regulation 9, of the “Tobacco Products Regulations 2001”, requires that duty is paid, secured or be otherwise accounted for, before tobacco products are removed from registered premises.
• Regulation 12, of the “Tobacco Products Regulations 2001” lists the excise duty points for tobacco products.
• Regulation 13, of the “Tobacco Products Regulations 2001”, lists the persons liable to pay Tobacco Products Duty (TPD).
• Regulation 14, of the “Tobacco Products Regulations 2001”, is concerned with the payment and calculation of the duty.
• Regulations 17, 18 and 19, of the “Tobacco Products Regulations 2001” are concerned with duty deferment.